VAT on Protective Clothing

Is there anywhere in Europe which doesn't charge VAT on PPE/CE
motorcycle clothing or are helmets the only exempt item?

 

Bike gear cannot be defined as Protective Clothing, within the scope
odf the Regs - unless the whole garment is PPE/CE approved. Scott or
Halvarsson, I believe, are the only manufacturers to produce such
gear.

Mr Varnsverry is yer man here, of course.

 

That was what I was getting at as, currently, the Halvarsson suit has
VAT on it. BKS leathers are PPE though

Of course

 

Andorra, or at least it was when I was last there.

 

Andorra - which is where I got most of my kit.

--
Krusty.

http://www.muddystuff.co.uk
http://www.muddystuff.us
Off-road classifieds

'02 MV Senna '03 Tiger (FOYRNB) '96 Tiger '79 Fantic 250

 

Germany's good for me. Just claim back the VAT on exit.

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`\\ | //' BOTAFOT#3, SbS#2, UKRMMA#13, DFV#8, SKA#2, IBB#10
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In my opinion CE marked motorcyclists' clothing should be exempt from
VAT, but it isn't. I am not in a position to say whether HM Revenue &
Customs agree with the self-employed reclaiming the VAT on their
motorcycling PPE. Claiming a VAT refund when exiting a country where
one has been a visitor sounds like a promising idea, but what about
having to pay import duty and VAT when arriving at UK Customs (unless
travelling by motorcycle and wearing the new clothing)?

Motorcycle clothing is PPE when the manufacturer states it is
protective, or use phraseology in advertising or literature which
implies it is capable of providing protection. The garment must be CE
marked as a consequence of the claim. Non-protective outer garments can
be fitted with CE protectors, but this does not make the whole garment
PPE. The BMF's briefing document at...

http://www.bmf.co.uk/briefing/BMF-Briefing-PPE.html

...provides further information.

Halvarssons and Scott are not the only manufacturers to offer CE marked
clothing, BKS have also been mentioned in this thread, but let's not
forget Crowtree, Crusader, MW, Zak, MJK and Weise. Too few, I am the
first to agree, and note the absence of the major brands.

 

Motorcycle clothing is only deemed ppe when used within the remit of
your job (i.e coroir , despatch rider ) other than that it is classed
as normal leisure clothing subject to vat

As retailers can not differentiate they will charge vat but this can be
reclaimed if you are vat registered



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Steve Robinson said...

Are you sure of this, have you any proof that we can see either on the
net or elsewhere?

I ask because a friend of mine is a Halvarsson's distributor and would
no doubt love to claim VAT back on the suit he could demo by wearing on
his own bike.

Again, proof would be good.

 

If he contacts the local inland revenue and customs office they will
send him all the appropiate leaflets , any protective clothing is also
subject to tax relief again subject to it being nessasary for his job

Is your mate a legit business as in he buys of the supplier and sells
on
or is he a rep that gets commision on sales , that will make a
difference , in that senerio he could still write it off as a taxable
expense if he has had to pay for it


The customs people are real nice these days (well most of the time)





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